IFRS News 2012/12 und 2013/01 archived 09.01.2013 1 minute reading time Create PDF Share on LinkedIn Share on Xing Share via email Copy link Copy link close Continue reading with a PwC Plus-Subscription verified Information source daily updates completely searchable articles (with refiner) tailored alert Free 30 days trial period Register for the free PwC Plus account Please log in to read the article More details on PwC Plus Metadata Issuing Body PwC International Topics Capital Markets & Accounting Advisory Capital Markets & Accounting Advisory - PRIME Knowledge Transfer FS Content Type(s) Newsletter Keywords Abzinsung Ertragsrealisation Goodwill Hedge Accounting IAS 16 IAS 19 IAS 28 IAS 36 IAS 38 IAS 40 IFRS 1 IFRS 3 IFRS 9 IFRS 9 Classification and Measurement IFRS 9 Hedge Accounting IFRS 13 Lizenzen Pensionsrückstellung (Internationale Rechnungslegung) Unternehmenstransaktionen Wertminderung / Impairment (Goodwill) Wertminderung / Impairment (Vermögenswerte (IAS 36))